An asset was purchased for $106,000 on January 1, Year 1 and originally estimated to have a useful life of 12 years with a residual value of $10,000. At the beginning of the third year, it was determined that the remaining useful life of the asset was only 4 years with a residual value of $2,000, Compute the third-year depreciation expense using the revised amounts and straight-line method. Round your answer to the nearest dollar. Oa. $21,000 Ob. $21,000 Oc. $22.500 Od. $22.000